taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

098/Hansford

098-904/Spearman ISD

* This district is in year 1 of the grace period.


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 70,954,651 .8710 81,463,434 70,954,651
B. Multi-Family Residences 526,425 N/A 526,425 526,425
C1. Vacant Lots 1,271,863 N/A 1,271,863 1,271,863
C2. Colonia Lots 182,021 N/A 182,021 182,021
D1. Rural Real(Taxable) 26,043,010 .8763 29,719,151 26,043,010
D2. Real Prop Farm & Ranch 2,947,450 N/A 2,947,450 2,947,450
E. Real Prop NonQual Acres 9,682,601 N/A 9,682,601 9,682,601
F1. Commercial Real 10,941,735 N/A 10,941,735 10,941,735
F2. Industrial Real 15,831,491 N/A 15,831,491 15,831,491
G. Oil, Gas, Minerals 76,174,180 1.0082 75,554,632 76,174,180
J. Utilities 29,346,780 .9565 30,681,422 29,346,780
L1. Commercial Personal 13,067,184 1.0857 12,035,723 13,067,184
L2. Industrial Personal 10,107,181 N/A 10,107,181 10,107,181
M. Other Personal 634,937 N/A 634,937 634,937
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 1,352,111 N/A 1,352,111 1,352,111
Subtotal 269,063,620 282,932,177 269,063,620
Less Total Deductions 27,697,329   30,922,789 27,697,329
Total Taxable Value 241,366,291 252,009,388 241,366,291 T2*

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302 (J) AND (K) require the Comptroller to certify alternative measures of school district wealth. These measures are reported for taxable values for maintenance and operation (M&O) tax purposes and for interest and sinking fund (I&S) tax purposes. For districts that have not entered into value limitation agreements, T1 through T6 will be the same as T7 through T12.

Value Taxable For M&O Purposes

T1 T2 T3 T4 T5 T6
249,858,916 241,366,291 249,858,916 241,366,291 241,366,291 241,366,291


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
8,492,625 0


T1 = School district taxable value for M&O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M&O purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T5 = T2 before the loss to the tax ceiling reduction

T6 = T5 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I&S Purposes

T7 T8 T9 T10 T11 T12
249,858,916 241,366,291 249,858,916 241,366,291 241,366,291 241,366,291

T7 = School district taxable value for I&S purposes before the loss to the additional $10,000 homestead exemption

T8 = School district taxable value for I&S purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50% of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50% of the loss to the local optional percentage homestead exemption

T11 = T8 before the loss to the tax ceiling reduction

T12 = T11 minus 50% of the loss to the local optional percentage homestead exemption

The PVS found your local value invalid, but local value was certified because your school district is in year one of the grace period.

117/Hutchinson

098-904/Spearman ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 239,290 N/A 239,290 239,290
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 2,890 N/A 2,890 2,890
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 4,827,230 N/A 4,827,230 4,827,230
D2. Real Prop Farm & Ranch 281,980 N/A 281,980 281,980
E. Real Prop NonQual Acres 1,230,160 N/A 1,230,160 1,230,160
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 552,450 N/A 552,450 552,450
G. Oil, Gas, Minerals 10,742,420 N/A 10,742,420 10,742,420
J. Utilities 5,628,530 N/A 5,628,530 5,628,530
L1. Commercial Personal 3,360 N/A 3,360 3,360
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 29,710 N/A 29,710 29,710
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 0 N/A 0 0
Subtotal 23,538,020 23,538,020 23,538,020
Less Total Deductions 431,177   431,177 431,177
Total Taxable Value 23,106,843 23,106,843 23,106,843 T2

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302 (J) AND (K) require the Comptroller to certify alternative measures of school district wealth. These measures are reported for taxable values for maintenance and operation (M&O) tax purposes and for interest and sinking fund (I&S) tax purposes. For districts that have not entered into value limitation agreements, T1 through T6 will be the same as T7 through T12.

Value Taxable For M&O Purposes

T1 T2 T3 T4 T5 T6
23,254,273 23,106,843 23,254,273 23,106,843 23,116,617 23,116,617


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
147,430 0


T1 = School district taxable value for M&O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M&O purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T5 = T2 before the loss to the tax ceiling reduction

T6 = T5 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I&S Purposes

T7 T8 T9 T10 T11 T12
23,254,273 23,106,843 23,254,273 23,106,843 23,116,617 23,116,617

T7 = School district taxable value for I&S purposes before the loss to the additional $10,000 homestead exemption

T8 = School district taxable value for I&S purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50% of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50% of the loss to the local optional percentage homestead exemption

T11 = T8 before the loss to the tax ceiling reduction

T12 = T11 minus 50% of the loss to the local optional percentage homestead exemption

The PVS found your local value to be valid, and local value was certified

179/Ochiltree

098-904/Spearman ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 0 N/A 0 0
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 0 N/A 0 0
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 20,694,912 N/A 20,694,912 20,694,912
D2. Real Prop Farm & Ranch 40,929 N/A 40,929 40,929
E. Real Prop NonQual Acres 3,230,689 N/A 3,230,689 3,230,689
F1. Commercial Real 36 N/A 36 36
F2. Industrial Real 180,318 N/A 180,318 180,318
G. Oil, Gas, Minerals 93,789,544 N/A 93,789,544 93,789,544
J. Utilities 14,426,262 N/A 14,426,262 14,426,262
L1. Commercial Personal 694,354 N/A 694,354 694,354
L2. Industrial Personal 8,160,012 N/A 8,160,012 8,160,012
M. Other Personal 25,319 N/A 25,319 25,319
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 0 N/A 0 0
Subtotal 141,242,375 141,242,375 141,242,375
Less Total Deductions 466,785   466,785 466,785
Total Taxable Value 140,775,590 140,775,590 140,775,590 T2

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302 (J) AND (K) require the Comptroller to certify alternative measures of school district wealth. These measures are reported for taxable values for maintenance and operation (M&O) tax purposes and for interest and sinking fund (I&S) tax purposes. For districts that have not entered into value limitation agreements, T1 through T6 will be the same as T7 through T12.

Value Taxable For M&O Purposes

T1 T2 T3 T4 T5 T6
140,965,590 140,775,590 140,965,590 140,775,590 140,775,590 140,775,590


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
190,000 0


T1 = School district taxable value for M&O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M&O purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T5 = T2 before the loss to the tax ceiling reduction

T6 = T5 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I&S Purposes

T7 T8 T9 T10 T11 T12
140,965,590 140,775,590 140,965,590 140,775,590 140,775,590 140,775,590

T7 = School district taxable value for I&S purposes before the loss to the additional $10,000 homestead exemption

T8 = School district taxable value for I&S purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50% of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50% of the loss to the local optional percentage homestead exemption

T11 = T8 before the loss to the tax ceiling reduction

T12 = T11 minus 50% of the loss to the local optional percentage homestead exemption

The PVS found your local value to be valid, and local value was certified

098-904/Spearman ISD



Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 71,193,941 .8714 81,702,724 71,193,941
B. Multi-Family Residences 526,425 N/A 526,425 526,425
C1. Vacant Lots 1,274,753 N/A 1,274,753 1,274,753
C2. Colonia Lots 182,021 N/A 182,021 182,021
D1. Rural Real(Taxable) 51,565,152 .9335 55,241,293 51,565,152
D2. Real Prop Farm & Ranch 3,270,359 N/A 3,270,359 3,270,359
E. Real Prop NonQual Acres 14,143,450 N/A 14,143,450 14,143,450
F1. Commercial Real 10,941,771 N/A 10,941,771 10,941,771
F2. Industrial Real 16,564,259 N/A 16,564,259 16,564,259
G. Oil, Gas, Minerals 180,706,144 1.0034 180,086,596 180,706,144
J. Utilities 49,401,572 .9737 50,736,214 49,401,572
L1. Commercial Personal 13,764,898 1.0810 12,733,437 13,764,898
L2. Industrial Personal 18,267,193 N/A 18,267,193 18,267,193
M. Other Personal 689,966 N/A 689,966 689,966
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 1,352,111 N/A 1,352,111 1,352,111
Subtotal 433,844,015 447,712,572 433,844,015
Less Total Deductions 28,595,291   31,820,751 28,595,291
Total Taxable Value 405,248,724 415,891,821 405,248,724 T2

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values